8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 7, 2008

ABERCROMBIE & FITCH CO.

(Exact name of registrant as specified in its charter)

Delaware	1-12107	31-1469076
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

6301 Fitch Path, New Albany, Ohio 43054
(Address of principal executive offices) (Zip Code)

(614) 283-6500
(Registrant’s telephone number, including area code)

Not Applicable
(Former name or former address,
if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02. Results of Operations and Financial Condition.

and

Item 7.01. Regulation FD Disclosure.

     On February 7, 2008, Abercrombie & Fitch Co. (the “Registrant”) issued a news release reporting net sales and comparable store sales for the four-week period ended February 2, 2008 and net sales and comparable store sales for the fiscal year ended February 2, 2008. A copy of the February 7, 2008 news release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

     In connection with the February 7, 2008 news release, the Registrant made available by telephone a pre-recorded message addressing the Registrant’s net sales and comparable store sales for the four-week period ended February 2, 2008. A copy of the pre-recorded sales message transcript is furnished as Exhibit 99.2 to this Current Report on Form 8-K and is incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(a) through (c) Not applicable.

(d) Exhibits:

     The following exhibits are furnished with this Current Report on Form 8-K:

Exhibit No.		Description
	99.1	News release issued by Abercrombie & Fitch Co. on February 7, 2008
	99.2	Transcript of pre-recorded message of Abercrombie & Fitch Co. addressing net sales and comparable store sales for four-week period ended February 2, 2008

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SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	ABERCROMBIE & FITCH CO.
Dated: February 7, 2008	By:	/s/ Michael W. Kramer
		Michael W. Kramer
		Executive Vice President and Chief Financial Officer

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INDEX TO EXHIBITS

Current Report on Form 8-K
Dated February 7, 2008

Abercrombie & Fitch Co.

Exhibit No.		Description
	99.1	News release issued by Abercrombie & Fitch Co. on February 7, 2008
	99.2	Transcript of pre-recorded message of Abercrombie & Fitch Co. addressing net sales and comparable store sales for four-week period ended February 2, 2008

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EX-99.1

Exhibit 99.1

ABERCROMBIE & FITCH REPORTS

JANUARY SALES RESULTS

New Albany, Ohio, February 7, 2008: Abercrombie & Fitch (NYSE: ANF) today reported net sales of $219.7 million for the four-week period ended February 2, 2008, compared to last year’s net sales of $252.3 million. January 2007 was a five week month. January comparable store sales were flat for the four-week period ended February 2, 2008, compared to the four-week period ended February 3, 2007. Total Company direct-to-consumer net sales increased 33% to $24.4 million for the four-week period ended February 2, 2008, compared to the five-week period ended February 3, 2007.

For the fifty-two week fiscal year ended February 2, 2008, the Company reported a net sales increase of 13% to $3.750 billion from $3.318 billion for the fifty-three week fiscal year ended February 3, 2007. Fiscal 2007 comparable store sales decreased 1%. For the fifty-two week fiscal year ended February 2, 2008, the Company reported direct-to-consumer net sales increased 49% to $258.9 million.

January 2008 Developments

• Total Company net sales reached $219.7 million

• Total Company direct-to-consumer net sales increased 33%

• Total Company comparable store sales were flat to last year

• Abercrombie & Fitch comparable store sales increased 2%

• abercrombie comparable store sales decreased 1%

• Hollister Co. comparable store sales decreased 2%

• RUEHL comparable store sales decreased 17%

The Company operated a total of 355 Abercrombie & Fitch stores, 201 abercrombie stores, 447 Hollister Co. stores, 22 RUEHL and three Gilly Hicks stores in the United States at the end of fiscal January. The Company operates three Abercrombie & Fitch stores and three Hollister Co. stores in Canada, and one Abercrombie & Fitch flagship in London, England. The Company operates e-commerce websites at www.abercrombie.com, www.abercrombiekids.com, www.hollisterco.com and www.RUEHL.com.

To hear the Abercrombie & Fitch pre-recorded January sales message, please dial (800) 395-0662, or internationally, dial (402) 220-1262.

# # # #

For further information, call:	Thomas D. Lennox
	Vice President, Corporate Communications
	(614) 765-4875

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

A&F cautions that any forward-looking statements (as such term is defined in the Private Securities Litigation Reform Act of 1995) contained in this Press Release or made by management of A&F involve risks and uncertainties and are subject to change based on various important factors, many of which may be beyond the Company’s control. Words such as “estimate,” “project,” “plan,” “believe,” “expect,” “anticipate,” “intend,” and similar expressions may identify forward-looking statements. The following factors, in addition to those included in the disclosure under the heading “FORWARD-LOOKING STATEMENTS AND RISK FACTORS” in “ITEM 1A. RISK FACTORS” of A&F’s Annual Report on Form 10-K for the fiscal year ended February 3, 2007, in some cases have affected and in the future could affect the Company’s financial performance and could cause actual results for the 2007 fiscal year and beyond to differ materially from those expressed or implied in any of the forward-looking statements included in this Press Release or otherwise made by management: changes in consumer spending patterns and consumer preferences; the effects of political and economic events and conditions domestically and in foreign jurisdictions in which the Company operates, including, but not limited to, acts of terrorism or war; the impact of competition and pricing; changes in weather patterns; postal rate increases and changes; paper and printing costs; market price of key raw materials; ability to source product from its global supplier base; political stability; currency and exchange risks and changes in existing or potential duties, tariffs or quotas; availability of suitable store locations at appropriate terms; ability to develop new merchandise; ability to hire, train and retain associates; and the outcome of pending litigation. Future economic and industry trends that could potentially impact revenue and profitability are difficult to predict. Therefore, there can be no assurance that the forward-looking statements included in this Press Release will prove to be accurate. In light of the significant uncertainties in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company, or any other person, that the objectives of the Company will be achieved. The forward-looking statements herein are based on information presently available to the management of the Company. Except as may be required by applicable law, the Company assumes no obligation to publicly update or revise its forward-looking statements even if experience or future changes make it clear that any projected results expressed or implied therein will not be realized.

EX-99.2

Exhibit 99.2

Abercrombie & Fitch
January 2008 Sales Release
Call Script

This is Tom Lennox, Vice President of Corporate Communications of Abercrombie & Fitch. The following is a summary of our sales results for the fiscal month ended February 2^nd, 2008.

Before I begin, I remind you that any forward-looking statements I may make are subject to the Safe Harbor Statement found in our SEC filings.

Net sales for the four-week period ended February 2^nd, 2008, were $219.7 million compared to last year’s net sales of $252.3 million. January 2007 was a five-week month. Total Company direct-to-consumer net sales increased to $24.4 million for the four-week period ended February 2^nd, 2008, a 33% increase over sales for the five-week period ended February 3^rd, 2007. January comparable store sales were flat for the four-week period ended February 2^nd, 2008, compared to the four-week period ended February 3 ^rd, 2007.

By brand, Abercrombie & Fitch comparable store sales increased 2%. Men’s comps increased by a low double digit; women’s comps decreased by a mid single digit. Transactions per store per week decreased 2% and

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Abercrombie & Fitch
January 2008 Sales Release
Call Script

average transaction value was flat compared to last year. Transaction metrics compare the four-week period ended February 2^nd, 2008 to the five-week period ended February 3 ^rd, 2007.

In the kids business, abercrombie, comparable store sales decreased 1%. Boys comps increased by a low teen; girls comps decreased by a mid single digit. Transactions per store per week decreased 6%; average transaction value decreased 3%.

Hollister comparable store sales decreased 2%. Dudes comps increased by a high single digit; Bettys comps decreased by a high single digit. Transactions per store per week decreased 8%; average transaction value decreased 3%.

RUEHL comparable store sales decreased 17%. Men’s comps decreased by a low single digit; Women’s comps declined by low thirties. Transactions per store per week decreased 38%; average transaction value increased 4%.

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Abercrombie & Fitch
January 2008 Sales Release
Call Script

By region, comps were strongest in the Southwest and weakest in the South.

We will release 4^th quarter results on Friday, February 15^th, at 7:00 AM Eastern Time and hold our conference call at 8:30 AM Eastern Time. To listen to the LIVE conference call on Friday, February 15^th, dial (800) 811-0667 and ask for the Abercrombie & Fitch Quarterly Call or go to abercrombie.com. The international call-in number is (913) 981- 4901. This call will be recorded and made available by dialing the replay number (888) 203-1112 or the international number (719) 457-0820, followed by the conference ID number 2942254 or through abercrombie.com.

Thank You.

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